taxes: France & Switzerland

France

Income TaxAfter living in France for 1 year you must declare yourself with the Centre des Impôts of your "department" (Ain) by filling out the form 2042 - Déclaration des Revenues. There are special tax exemptions for foreign scientists living in France while working at CERN. However, depending on your personal situation and salary you may have to pay some French tax. The form is due near the end of May each year.

CERN official instructions in English are published annually on the CERN HR site.

Once you've declared yourself with the Centre des Impôts, you should receive your tax declaration form in the mail from the French Government at the beginning of May each year.If you are filing for the first time, and haven't declared yourself yet, you may obtain a tax form at your town hall (Mairie). It is no longer possible to download this form.

Personal Residence Tax (tax d’habitation)In most towns in the Pays de Gex you must pay this tax - the rate varies from town to town. Your landlord will declare you with the tax authorities - so the tax bill will automatically be sent to you.